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The death of the income tax : a progressive consumption tax and the path to fiscal reform / Daniel S. Goldberg.
Publisher: New York : Oxford University Press, 2013Description: 1 online resource : illustrations.Content type: text | still image Media type: computer Carrier type: online resourceISBN: 9780199345984 (ebook) :.Subject(s): Income tax -- United States
| Spendings tax -- United States | Fiscal policy -- United StatesAdditional Physical Form: Print version 9780199948802DDC classification: 336.24150973 Online resources: Oxford scholarship online Summary: This book proposes that the solution to the problems of the current income tax is to abandon it and completely replace it with a progressive consumption tax collected electronically at the point of sale, which the book calls e-Tax. e-Tax is based on a European-style, credit value added tax (VAT) because with modern technology a VAT can be collected electronically and automatically.
| Item type | Current library | Class number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| ebook | House of Lords Library - Palace Online access | 1 | Available |
Includes bibliographical references and index.
This book proposes that the solution to the problems of the current income tax is to abandon it and completely replace it with a progressive consumption tax collected electronically at the point of sale, which the book calls e-Tax. e-Tax is based on a European-style, credit value added tax (VAT) because with modern technology a VAT can be collected electronically and automatically.
Description based on online resource; title from home page (viewed on July 3, 2013).